Circular N° 090-2026-SMV/11.1

PERU Ministry of Economy and Finance

SMV Superintendency of the Securities Market "Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica 3617 San Isidro Central: 610 - 6300 www.smv.gob.pe Page 1 of 2 Electronically signed document under the framework of Law No. 27269, Law of Digital Signatures and Certificates, its regulations and amendments. The integrity of the document and the authorship of the signature(s) can be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml San Isidro, April 8, 2026

CIRCULAR No. 090-2026-SMV/11.1

To: Issuers under the General Regime Present:- Ref.: File No. 2026016239

I address you regarding the obligations of issuers with securities registered in the Public Registry of the Securities Market – RPMV, under the Superintendency of the Securities Market – SMV, among which is the obligation to disseminate material facts truthfully, sufficiently, and timely, as provided in Article 27 of the Securities Market Law, Legislative Decree No. 861 and its amendments, and by the Regulation on Material Facts and Confidential Information, approved by SMV Resolution No. 005-2014-SMV/11.1 and its amendments (hereinafter, HI Regulation).

In this regard, within the framework of Articles 3, 4, and 5 of the HI Regulation and considering that your represented entity, in the presentation of its individual or separate interim financial statements as of December 31, 2025, declared that it is obligated to present information on its monthly position in financial derivative instruments, it is necessary to remind your represented entity of its obligation to disseminate as a material fact the monthly position in financial derivative instruments, according to item 18.11 of Annex 1 and Annex 2 "Monthly position in financial derivative instruments" of the HI Regulation, which provides as follows:

" Annex 2 Monthly position in financial derivative instruments (...) 4. The obligated issuer must submit, within ten (10) business days following the close of each month, a material fact with the following details of its derivative instruments updated to the date of the report:

1. Derivative Instrument.
2. Purpose.
3. Notional Amount.
4. Asset / Liability or Variable that the derivative hedges.

1 "Monthly position in financial derivative instruments, in accordance with what is stated in Annex 2".

PERU Ministry of Economy and Finance

SMV Superintendency of the Securities Market "Decade of Equal Opportunities for Women and Men" "Year of Hope and Strengthening of Democracy" Av. Paseo de la Republica 3617 San Isidro Central: 610 - 6300 www.smv.gob.pe Page 2 of 2 Electronically signed document under the framework of Law No. 27269, Law of Digital Signatures and Certificates, its regulations and amendments. The integrity of the document and the authorship of the signature(s) can be verified at https://apps.firmaperu.gob.pe/web/validador.xhtml

5. Currency.
6. Fair value of the derivative instrument at the close of the reporting month.
7. Amount of total accumulated gain / loss for the year by financial derivative instruments.
8. Other relevant or explanatory information at the Issuer's discretion. (...)"

In this sense, you are exhorted to adopt, within the framework of the duty of diligence, the necessary measures for compliance with the aforementioned obligation, which has a due date of April 16, 2026^2.

Likewise, you are reminded that the material fact must be sent using the "Form for monthly position in Financial Derivative Instruments" for which you must attach the template found in the section on material facts of the MVNet System^3.

In the event that, by the date of receipt of this circular, your represented entity has fulfilled the obligation in question, we would appreciate ignoring the previously indicated instructions.

Finally, it should be noted that this circular does not require a response from your represented entity; as well as that this document has a preventive and referential character, therefore it does not exempt your represented entity from its responsibility to know and observe the normality of the securities market and to fully comply with its obligations to present the information applicable to it.

Sincerely,

Alix Godos General Superintendent General Intendency of Conduct Supervision

2 However, said deadline is subject to what is established in art. 183 item 5 of the Peruvian Civil Code: "The deadline whose last day is non-working expires on the first following day." 3 Use the corresponding route in MVNet: Information Obligations >> Material Facts >> 18.1 Monthly position in financial derivative instruments.